مقاله انگلیسی رایگان در مورد استقلال حسابرسان حسابرسی کیفیت مقامات منطقه ای در بازرسی مالی – SSRN 2018

Demands the implementation of public sector accountability to the establishment of good governance in Indonesia has increased. This demand is reasonable, because some studies show that the economic crisis in Indonesia was caused by poor management of the (bad governance) and bad bureaucracy (Sunarsip, 2001). Look at the issues and phenomena in the field about their lot and the discovery of cases of fraud checks on government financial results and the discovery of evidence reports that are detected by the Supreme Audit Agency (Badan Pengawas Keuangan) but is not found on the internal auditor. This shows that the quality of audits of internal audit Inspectorate as the government is still relatively poor. According Mardiasmo (2005), there are three main aspects that support the creation of good governance (good governance), namely monitoring, control and inspection. One of the units that perform audit / inspection of Local Government is the Regional Inspectorate. According to Falah (2005), the Regional Inspectorate has the task of conducting the general supervision of the Local Government and other duties assigned by the head of the region, so that the inspectorate duties equal to the internal auditor. Internal audits are audits conducted by inspectors units that are part of the supervised organization (Mardiasmo, 2005). Rohman (2007) stated function of internal auditor is to implement an internal audit function is an independent appraisal function within an organization to examine and evaluate the activities of organizations that do. In addition, the internal auditor is also expected to be contributed to the improvement of efficiency and effectiveness in order to improve organizational performance. Thus the internal auditor Local Government plays a very important in the process of creation of accountability and transparency in the financial management area. Internal audit carried out by the Government Internal Supervisory Apparatus (APIP) contained in the Government Internal Control System (SPIP) consists of an audit, review, evaluation, monitoring and other supervisory activities. Supervision is help keep an organization’s goals can be achieved, and early to avoid the occurrence of irregularities implementation, abuse of authority, waste and leakage.